The journal uses double-blind peer review, in which both reviewers and authors are anonymous to each other. Papers are reviewed by an Advisory Editorial Board and invited experts in the fields of accounting, business management, commercial law, economics, finance, and marketing. From the pool of articles reviewed, six or more papers are reviewed again by the Editor-in-Chief. If major revisions are required, the papers are sent back to the authors for revision and re-submission. Each author of a paper not accepted is given a written notice of the action taken on his/her paper. The Editorial Board of the DLSU B&E Review reserves the right to keep copies of all papers submitted.